Purpose This study aims to investigate what are the capabilities and limits of external audit in detecting frauds in companies operating in the territory of the Republics: Serbia, Croatia …
Detection of fraudulent financial stewardship in the cash flow section is an exciting thing and is rarely studied. This research empirically tests the discovery of fraudulent financial …
Purpose Prior literature proposes that integrated reporting (IR) drives integrated thinking (IT), enabling an organisation to create value for stakeholders in both quantitative (economic …
Ş Sakarya, İ Saçkes - İktisadi İdari ve Siyasal Araştırmalar Dergisi, 2022 - ceeol.com
Öz Çalışma, BİST'XULAS endeksinde işlem gören, Ulaştırma ve Depolama Sektöründeki 8 işletmenin, karlılık odaklı finansal performansını, AHS bütünleşik GİA yöntemi ile analiz …
It is germane that risks are quickly discovered in an organization, and if necessary, actions taken to prevent such risks from causing irreversible damages. Over the years, there has …
Earnings manipulation involves alteration, adjustment, exploitation, and even timing of transactions in financial statements with the intention to report a sound economic …
This study examined implementation critical success factors and ASC 606 implementation dynamics. The study argued organizational dynamics that strengthen change …
Bez postojanja sistema interne kontrole, u današnjim uslovima poslovanja upravljanje preduzećem bilo bi nezamislivo. Zahvaljujući kontroli, omogućeno je izvršavanje poslovnih …
Fraud is a growing problem in the not-for-profit (NFP) sector; this problem increases because of the lack of fraud-prevention preparation had by NFP financial professionals …